Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.36% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 10.36% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 17.40% +10.90 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $60.8M | 60,779 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,372 | RCOAA223 |
| Recomputed ratio | 17.40% | numerator / denominator | |
| Filed ratio | 17.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.90 pp | $38.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.40% +9.40 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $60.8M | 60,779 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,372 | RCOAA223 |
| Recomputed ratio | 17.40% | numerator / denominator | |
| Filed ratio | 17.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.40 pp | $32.8M | capital that could be lost first |
Total risk-based capital ratio 18.36% +8.36 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $64.1M | 64,135 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.4M | 349,372 | RCOAA223 |
| Recomputed ratio | 18.36% | numerator / denominator | |
| Filed ratio | 18.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.36 pp | $29.2M | capital that could be lost first |
Tier 1 leverage ratio 10.89% +5.89 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $60.8M | 60,779 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $557.9M | 557,865 | RCOAA224 |
| Recomputed ratio | 10.89% | numerator / denominator | |
| Filed ratio | 10.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.89 pp | $32.9M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 30,000 | 30,000 | 30,000 | 26,000 | 26,000 | 26,000 | RCOAP742 |
| Retained earnings | 33,917 | 33,769 | 33,644 | 37,417 | 37,187 | 36,973 | RCOAKW00 |
| Accumulated other comprehensive income | (6,975) | (7,178) | (6,218) | (6,573) | (7,963) | (7,183) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 56,942 | 56,591 | 57,426 | 56,844 | 55,224 | 55,790 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,837 | 4,021 | 3,042 | 3,378 | 4,749 | 3,950 | P859 - P840 |
| Common equity Tier 1 capital | 60,779 | 60,612 | 60,468 | 60,222 | 59,973 | 59,740 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,779 | 60,612 | 60,468 | 60,222 | 59,973 | 59,740 | RCOA8274 |
| Tier 2 capital | 3,356 | 3,368 | 3,415 | 3,444 | 3,465 | 3,510 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,356 | 3,368 | 3,415 | 3,444 | 3,465 | 3,510 | RCOA5310 |
| Total capital | 64,135 | 63,980 | 63,883 | 63,666 | 63,438 | 63,250 | RCOA3792 |
| Total risk-weighted assets | 349,372 | 343,933 | 349,091 | 358,588 | 363,377 | 368,260 | RCOAA223 |
| Average total assets for the leverage ratio | 557,865 | 561,453 | 555,631 | 554,404 | 564,010 | 571,421 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $37.6M | $847K | 2.25% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $122.4M | $18.2M | 14.87% | 5.21% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $149.3M | $80.9M | 54.16% | 23.15% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $364K | $546K | 150.00% | 0.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $723K | $1.1M | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $216.6M | $209.4M | 96.67% | 59.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.7M | $31.3M | 90.41% | 8.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.0M | $7.1M | 78.65% | 2.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $349.4M | ties to item 31 ($349.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $349.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $349.4M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 17.40% | 17.40% | 18.36% | 10.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.62% | 17.62% | 18.60% | 10.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.32% | 17.32% | 18.30% | 10.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.79% | 16.79% | 17.75% | 10.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.50% | 16.50% | 17.46% | 10.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.22% | 16.22% | 17.18% | 10.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.05% | 16.05% | 16.99% | 10.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.41% | 15.41% | 16.35% | 10.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.08% | 15.08% | 16.00% | 9.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.87% | 14.87% | 15.81% | 9.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.66% | 14.66% | 15.58% | 9.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.64% | 14.64% | 15.58% | 9.49% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Commercial Bank (this bank) | Risk-based | 17.40% | 17.40% | 18.36% | 10.89% | |
| Portage Community Bank | $552.2M | Risk-based | 14.94% | 14.94% | 15.96% | 10.83% |
| Premier Community Bank | $552.1M | Risk-based | 11.90% | 11.90% | 13.09% | 8.54% |
| Goldwater Bank, N.A. | $551.9M | CBLR | NA | NA | NA | 11.13% |
| Bank of Bartlett | $551.8M | CBLR | NA | NA | NA | 8.51% |
| National Bank of Middlebury | $553.5M | Risk-based | 17.00% | 17.00% | 17.42% | 9.86% |
| Fayette Savings Bank, SSB | $551.8M | CBLR | NA | NA | NA | 10.95% |
| Community State Bank | $553.6M | Risk-based | 13.34% | 13.34% | 14.59% | 9.51% |
| First Federal Savings Bank | $553.6M | CBLR | NA | NA | NA | 10.46% |
| Eastern Michigan Bank | $553.6M | Risk-based | 19.57% | 19.57% | 20.29% | 11.99% |
| Peer 25th percentile | 13.34% | 13.34% | 14.59% | 9.51% | ||
| Peer median | 14.94% | 14.94% | 15.96% | 10.46% | ||
| Peer 75th percentile | 17.00% | 17.00% | 17.42% | 10.95% | ||
| This bank's percentile | 80 | 80 | 80 | 67 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/513340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.